STAND. COM. REP. NO. 2139

Honolulu, Hawaii

, 2019

RE: S.B. No. 1271

S.D. 1

H.D. 1

Honorable Scott K. Saiki

Speaker, House of Representatives

Thirtieth State Legislature

Regular Session of 2019

State of Hawaii

Sir:

Your Committee on Finance, to which was referred S.B. No. 1271, S.D. 1, entitled:

"A BILL FOR AN ACT RELATING TO TAX REFUND OFFSETS,"

begs leave to report as follows:

The purpose of this measure is to:

(1) Authorize the Department of Taxation, in addition to the Department of Accounting and General Services, to perform tax refund offsets; and

(2) Require the Director of the Department of Taxation to provide notice of the offset to the debtor, and information about a child support debt setoff to the Child Support Enforcement Agency.

The Department of Accounting and General Services provided testimony in support of this measure. The Department of Taxation and Tax Foundation of Hawaii provided comments.

Your Committee has amended this measure by making this measure effective upon its approval.

As affirmed by the record of votes of the members of your Committee on Finance that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 1271, S.D. 1, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 1271, S.D. 1, H.D. 1, and be placed on the calendar for Third Reading.

Respectfully submitted on behalf of the members of the Committee on Finance,

____________________________

SYLVIA LUKE, Chair